Third-level tuition fees charged by approved colleges in Ireland qualify. The course must be a full-time or part-time undergraduate or postgraduate course at a recognised institution. The student contribution fee (€3,000) does NOT qualify for relief.

Relief is 20% of qualifying fees up to a maximum of €7,000 per course per year. This means the maximum relief per course is €1,400 per year. If you have multiple courses, you can claim for each one separately.

The student contribution is €3,000 per year for full-time undergraduate students. This fee does NOT qualify for tax relief. Only tuition fees above this amount are eligible. Part-time students do not have a student contribution deduction.

Revenue pre-populates the information from your college in your myAccount. Simply log in, go to "Tax Credits & Reliefs", and confirm the pre-filled details. You can also claim through your annual tax return using Form T220 or T220B.

Yes, you can claim relief for multiple courses in the same year. Each course qualifies for up to €7,000 in qualifying fees, giving a maximum of €1,400 relief per course. This is useful if you or your dependants are enrolled in more than one course.

Yes, part-time courses also qualify for tuition fees relief. The key difference is that the student contribution fee does not apply to part-time courses, so your full tuition fee may qualify (subject to the €7,000 cap per course).

Forms T220 or T220B are issued by your college to confirm your tuition fees and course details. Revenue uses these to pre-populate your tax credits. If your college doesn't provide these forms electronically, you may need to submit them manually.

Yes, postgraduate course fees also qualify for relief. The same rules apply: 20% relief on fees up to €7,000 per course, with a maximum relief of €1,400 per course. The student contribution does not apply to most postgraduate courses.

Your college usually provides the fee information directly to Revenue, so you don't need to keep receipts for the claim itself. However, it's good practice to keep your fee statements and payment confirmations for your records.

Courses at EU/EEA institutions may qualify if they are recognised third-level courses and you are attending them as part of a scheme approved by the Department of Education. You may need to provide additional documentation.

If your employer pays your tuition fees as part of a staff development programme, you generally cannot claim relief on those fees. The relief is for fees actually paid by you or your dependant.

Yes, you can claim relief on tuition fees paid for your dependent children. The same rules apply: 20% relief on qualifying fees up to €7,000 per course per child. You must have actually paid the fees yourself.